SHRI SITA RAM SHARMA S/O- SHRI JAGDISH NARAYAN SHARMA, BHORILAL PUJARI KI DHANI, VILLAGE-GONER, JAIPUR,JAIPUR vs. ITO WARD-7(2), JAIPUR, WARD-7(2), JAIPUR

No body has appeared on behalf of the assessee in spite of service of notice. From the record, I found that the assessee had not appeared before the A.O. even after giving so much opportunity, therefore, the 2 ITA 736/JP/2019 Sita Ram Sharma Vs ITO A.O. finally passed order U/s 144 of the Act. I found that even before the ld. CIT(A) in spite of giving so much opportunities, no body appeared before him on behalf of the assessee, accordingly, the ld. CIT(A) has dismissed the appeal of the assessee. Even in respect of merits of the addition, I found that the addition was made on account of cash of Rs. 11,63,500/- found to be deposited in the bank account maintained with ING Vasya Bank, C-Scheme, Jaipur. Nothing was placed before me so as to persuade me to deviate from the findings so recorded by the A.O.. Accordingly, I do not find any infirmity in the addition so made in respect of cash deposit in the bank account. The source of could not be explained by the assessee.

In the result, appeal of the assessee is dismissed. Order pronounced in the open court on 23rd July, 2019